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All Journal Jurnal Akuntansi
Widya. A. Sudarman
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya
Economics, Econometrics & Finance

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Audit Committee And Earnings Management: The Role Of Gender Widya. A. Sudarman; Suzy Noviyanti; Jony Oktavian Haryanto; Lanita Winata
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.603

Abstract

This study has a purpose to investigate the effect of committee audit on earnings management. Using a sampel of companies companies listed in Indonesia Stock Exchange (IDX) 2013-2017. Results of this study shows that gender of audit committee significantly effect earnings management, it explains that female on audit committee are more careful and allow for discretion in terms of financial reporting. The results explain gender theory that women are more risk averse and ethical than men. This research provides new insights for management so that they can consider gender in the selection of committee audit to be appointed by the company with regard to the financial reporting process.
Co-Authors Jony Oktavian Haryanto Lanita Winata Suzy Noviyanti